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TMI Blog2019 (6) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... s - functions of a panchayat under the Constitution HELD THAT:- It is evident from the description of the work that it is a composite supply of various services, where excavation and re-excavation of the drainage channel is the principal supply. Supply of goods, if any, is purely incidental, and is not accounted for separately in the price schedule. The recipient is engaged in the development of irrigation and waterways, which includes activities in relation to the function listed under Sl No. 5 of the Eleventh Schedule, and, therefore, entrusted to a panchayat under Article 243G of the Constitution of India. The recipient certifies that the work awarded to the Applicant, involving drainage of channels and riverbeds, is an activity undertak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rate) dated 28/06/2017 (hereinafter the Exemption Notification), as amended from time to time, applies to the above supply. 1.2 The question is admissible under section of CGST Act 2017/WBGST Act, 2017 (hereinafter collectively called GST Act) read with clause (xviii) of section 20 of the IGST Act, 2017. The concerned officer from the Revenue has not objected to the admission of the application and informs that the question raised by the Applicant is not pending or decided in any forum. 1.3 The application is, therefore, admitted 2. Submissions of the Applicant 2.1 Sl No. 3 of the Exemption Notification exempts from payment of GST any "pure service" (excluding works contract service or other composite supplies involving supply of any go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Notification No. 25/2012 dated 20/06/2012 (hereinafter the ST Notification) has been substantially, although not in the same form, continued under GST vide Sl No. 3 and 3A of the Exemption Notification. Sl No. 25(a) of the ST notification under the service tax exempts "services provided to the Government, a local authority or a governmental authority by way of water supply, public health, sanitation, conservancy, solid waste management or slum improvement and up-gradation." The Circular further explains in relation to the specific issue of ambulance service to the Government by a private service provider (PSP) that such service is a function of 'public health' entrusted to municipalities under Art 243W of the Constitution, and, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... local authority, governmental authority or a government entity, and (3) whether the supply is being made in relation to any function entrusted to a panchayat or a municipality under the Constitution, as clarified in the above paragraphs. 3.4 The recipient is the State Government. The contract is meant for resectioning of river Jamuna. It involves the earthwork in the excavation of the drainage channels and deposit of the excavated materials to locations outside the government land. The total contract value includes the cost of services like loading and unloading, transportation, the arrangement of land etc. It is evident from the description of the work that it is a composite supply of various services, where excavation and re-excavatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stries 11 Rural housing 12 Fuel and fodder 13 Rural electrification, including distribution of electricity 14 Road, culverts, bridges, ferries, waterways and other means of communication 15 Education including primary and secondary schools 16 Non-conventional sources of energy 17 Technical training and vocational education 18 Adult and non-formal education 19 Public distribution system 20 Maintenance of community assets 21 Welfare of the weaker sections of the in particular of the schedule caste and schedule tribes 22 Social welfare, including welfare of the handicapped and mentally retarded 23 Family welfare 24 Women and child development 25 Markets and Fairs 26 Health and sanitation includin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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